The Effect of Tax Preferences on Health Spending

We would like to thank Joe Antos, William Gentry, Michael Smart, George Zodrow, two anonymous referees, and seminar participants at Stanford and the Brookings Institution for helpful comments; Peter Banwarth for exceptional research assistance; Kate Bundorf for the idea of using the Community Tracking Study (CTS); and Peter Granda of the ICPSR for help in obtaining the CTS data. Kessler gratefully acknowledges support from the National Institute on Aging through the NBER. Contact authors at fkessler@stanford.edu. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.